Holiday Pay Computation
Philippines 2026

Two Kinds of Holidays, Two Different Rules

Philippine law splits non-working days into two categories that are computed completely differently. For 2026 there are 12 regular holidays, 8 special non-working days, and 1 special working day (the EDSA People Power Anniversary on February 25, which is paid as an ordinary working day despite the "special" label).

Worked Example

An employee earning ₱800/day who works a full 8-hour shift on a regular holiday (e.g., Independence Day) is entitled to ₱800 × 200% = ₱1,600 for that day. If it also happened to fall on their scheduled rest day, the rate becomes 260%, or ₱2,080.

13th Month Pay Interaction

Holiday premium pay (the extra 30%, 100%, or 160% on top of the base daily wage) is considered additional compensation, not basic salary — so it is excluded when computing 13th month pay, which is based on total basic salary earned for the year.

Frequently Asked Questions

What's the difference between a regular holiday and a special non-working day?

On a regular holiday, an employee who does not work is still entitled to 100% of their daily wage (subject to conditions). On a special non-working day, the rule is "no work, no pay" unless a company policy, contract, or CBA says otherwise.

How much extra do I get for working on a regular holiday?

An employee who works on a regular holiday is entitled to 200% of their daily wage for the first 8 hours. If that holiday also falls on their scheduled rest day, the rate rises to 260%. Hours beyond 8 are paid an additional 30% of the applicable hourly rate.

What happens when two regular holidays fall on the same day?

This is called a "double holiday." If the employee does not work, they are entitled to 200% of their daily wage (both holidays' 100% combined), provided they meet the standard eligibility conditions. If they do work, they are entitled to 300% of their daily wage for the first 8 hours.